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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… for 2014-15 were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an … required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Travel/Conference Claim Requirements – Travel and Conference Expense Management
… sufficient information for the auditing body or official to determine whether it represents a lawful and proper … by the employee. The same audit requirements apply to vouchers submitted by all travelers, including members of … rates set forth in the travel policy, authorization to do so). An original, signed copy of your locality’s …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered … receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Stanford – Financial Condition (2013M-225)
… of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is governed by a Town Board that comprises a Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 88-56
… two of section 802 (General Municipal Law, §803[2]). Based on the foregoing, the commissioner would be deemed … not be directly affected as a result of such contract and (2) the duties of such employment do not directly involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school … Whether a member of the board of education of a central school district would …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … policies when procuring goods and services. Without a thorough and deliberate examination of each individual … to identify reporting errors and individuals eligible for referral to the Scofflaw Program. Town of New Hartford – …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … Information on three categories of State authority contracts is displayed …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCUNY Bulletin No. CU-306
… agencies with information for the manual processing of the general salary increase and other miscellaneous … and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … Background Pursuant to the 2003-2007 Memorandum of Agreement between the City University of New York (CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkDiNapoli Report Highlights Local Government Reliance on Federal Aid
… City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments receive … in Washington could have a considerable impact on local government operations. In today's political climate, it's … development, health, community services, culture and recreation, utilities and sanitation. To read DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Fulton County) Key controls for payroll processing were not appropriately designed and operating effectively. … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined … working lifetimes of active members to determine annual contribution rates. Normal Annual Contribution The normal contribution is an employer’s total … Look up definitions for terms used in the NYSLRS Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alexandria … School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … within which the village is located also contracts for services with the same volunteer ambulance service. General …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … with the tax levy limit. For access to state and local government spending and 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… such as a documented emergency situation. Ensure that all Village employees who are involved in the procurement …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Reporting Member Contributions – Enhanced Reporting
… NYSLRS employees contribute (including information about voluntary contributions for eligible members), please see the … by submitting an adjustment using a paper adjustment form. The contributions will be returned to you if identified … for refunding the member and correcting their W-2 form as applicable. NYSLRS is prohibited by the IRC from …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributions